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Tax Policy for Aging Societies

Lessons from Japan

  • Book
  • © 2004

Overview

Authors:
  1. Akira Okamoto

    1. Faculty of Economics, Okayama University, Okayama, Japan

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Table of contents (9 chapters)

  1. Front Matter

    Pages I-XIV
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  2. Introduction

    • Akira Okamoto
    Pages 1-9

  3. Taxation of Interest Income in an Aging Japan: Simulation Analysis Using a Life-Cycle General Equilibrium Model

    • Akira Okamoto
    Pages 11-32

  4. Progressive Taxes and Intragenerational Redistribution in an Aging Japan

    • Akira Okamoto
    Pages 33-55

  5. Simulating Progressive Expenditure Taxation in an Aging Japan

    • Akira Okamoto
    Pages 57-74

  6. Inheritance Taxes and Tax Reforms in an Aging Japan

    • Akira Okamoto
    Pages 75-92

  7. Integration of Tax and Social Security Systems Financing Methods for a Public Pension Scheme in a Pay-as-you-go System

    • Akira Okamoto
    Pages 93-111

  8. A Life-Cycle General Equilibrium Simulation Model with Continuous Income Distribution An Application to an Aging Japan

    • Akira Okamoto
    Pages 113-133

  9. Within-Cohort Inequality and Tax Reforms in an Aging Japan

    • Akira Okamoto
    Pages 135-150

  10. Summary and Conclusions

    • Akira Okamoto
    Pages 151-156

  11. Back Matter

    Pages 157-167
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Keywords

About this book

The Japanese population is aging faster than any other in the world. The per­ centage of Japan's population aged 65 and above was only 7.1% in 1970,but just 30 years later, in 2000, it reached 17.2%. A declining birth rate and a rising average life expectancy will continue to push this trend further. This situation is causing serious problems for Japanese society.Structural reforms, especially tax and social security reforms, to accommodate this drastic demographic change have become an urgent policy issue. The purpose of this book is to establish guidelines for tax and social security reforms in Japan in terms that are both efficient and equitable. In this study, an extended life-cycle general equilibrium model is employed to rigorously take account of the rapidly aging Japanese population. The simulation approach adopted in our analysis permits us to calculate the effects of alternative policy packages on capital accumulation and economic welfare. This enables us to make proposals for concrete economic policies.

Authors and Affiliations

  • Faculty of Economics, Okayama University, Okayama, Japan

    Akira Okamoto

Bibliographic Information

  • Book Title: Tax Policy for Aging Societies

  • Book Subtitle: Lessons from Japan

  • Authors: Akira Okamoto

  • DOI: https://doi.org/10.1007/978-4-431-53975-9

  • Publisher: Springer Tokyo

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer-Verlag Tokyo 2004

  • Hardcover ISBN: 978-4-431-22055-8Published: 28 September 2004

  • Softcover ISBN: 978-4-431-67974-5Published: 21 October 2012

  • eBook ISBN: 978-4-431-53975-9Published: 06 December 2012

  • Edition Number: 1

  • Number of Pages: XIV, 167

  • Topics: Economic Policy, Public Economics, Social Policy

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